Authors: Clare Bouwer, Sahana Keshav

UK Tax News - Issue 9 (2023)

UK Tax News is a round-up of recent UK tax developments relevant to large businesses.

In this week’s edition we report on the passage of the Finance Bill through Parliament. There have been some interesting cases on HMRC’s ability to open an enquiry into a voluntary SDLT return, the taxation of deferred remuneration reallocated to members of an LLP, whether the agency legislation applied in respect of workers supplied by an employment agency, whether the IR35 rules applied to services supplied through a partnership and the construction of Paragraph 12 Schedule 10 VATA 1994.